Record Finder / 26-000598-TT
Michigan
Phillip Croff Petitioner V Township Of Hamlin Respondent
- Petitioner
- Phillip Croff
- Respondent
- Township Of Hamlin
Case overview
- Docket number
- 26-000598-TT
- Status
- Ready Schedule
- CaseType
- SC Property
- Division
- Small Claims Division
- County
- Mason
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 9 | Notice of Filing | Not recorded | Not recorded | 09/16/2026 | Not recorded | Download |
| 8 | Documentation | RESP | Not recorded | 07/07/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 7 | Answer was received | RESP | Not recorded | 07/07/2026 | Not recorded | Download |
| Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Not recorded | Download |
| 6 | Petition has been verified | PET | 1 | 06/18/2026 | Not recorded | Download |
| 5 | Notice of Docket Number SC | Not recorded | Not recorded | 06/18/2026 | Not recorded | Download |
| 4 | Evidence was received. | PET | Not recorded | 04/14/2026 | Not recorded | Download |
| 3 | Attachments to the Petition were filed | PET | Not recorded | 04/14/2026 | Not recorded | Download |
| 2 | Attachments to the Petition were filed | PET | Not recorded | 04/14/2026 | Not recorded | Download |
| 1 | A petition was received. | PET | Not recorded | 04/14/2026 | Not recorded | Download |
Documents
SC-Notice_of_Filing_of_Answer.2026-09-16_11-16-13.pdfRead complete document text →
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Page 1
STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Phillip Croff, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000598 Township Of Hamlin, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through an informal settlement conference. An informal settlement conference is a meeting between the parties and/or their representatives to discuss the issues in a case in an effort to settle the case. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. NOTE: The parties may not request an informal settlement conference to discuss an appeal of a principal residence exemption that was denied by either the Michigan Department of Treasury or a County. Also, state taxes levied by the Michigan Department of Treasury, such as income taxes, are not subject to the informal settlement conference process.
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MTT Docket No. 26-000598 Page 2 of 2 MEDIATION: Parties have the option of handling this case through mediation. Mediation is a voluntary process where a mediator facilitates communication between the parties, assists in identifying issues, and helps explore solutions to promote a mutually acceptable settlement. This process may be an alternative to a hearing with a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent Judgment. Visit the Tribunal’s ADR webpage for more information. If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or email taxtrib@michigan.gov. By: Tribunal Clerk Entered: PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Phillip Croff, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000598 Township Of Hamlin, Respondent. NOTICE OF FILING TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. Unless Respondent was defaulted, this case is ready to be scheduled for a Small Claims hearing and will be scheduled in the normal course of scheduling. You will receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email address in the petition or other documentation. The Notice of Hearing will inform you of the date, time, and location of your hearing (note that your hearing will likely be conducted by telephone). Please read the Notice of Hearing as it includes important information. EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy to the opposing party at least 21 days before the hearing date even if the documents had been submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to the Tribunal and served on the opposing party, the documents may be excluded. Documents may be filed with the Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to service by e-mail. Alternate Dispute Resolution Options INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this case through
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007-410-028-00 Change Notice Copy.pdfRead complete document text →
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No Yes 5. WAS THERE A TRANSFER OF OWNERSHIP IN 2025 THAT RESULTED IN A TAXABLE VALUE UNCAPPING? 6. Assessor Change Reason(s): Exempt As "Disabled Veteran or Surviving Spouse": Yes No SCHOOL DISTRICT CODE: LEGAL DESCRIPTION: CROFF PHILLIP TRUSTEE 5485 N OTTER RIDGE DR LUDINGTON, MI 49431 Exempt As "Qualified Forest Property" Exempt As "Development Property": THIS IS NOT A TAX BILL Notice of Assessment, Taxable Valuation, and Property Classification Michigan Department of Treasury, 1019 (Rev. 10-25) ACCORDING TO MCL 211.34c THIS PROPERTY IS CLASSIFIED AS: 1. TAXABLE VALUE: LUDINGTON, MI 49431 % Exempt As "Qualified Agricultural Property": PARCEL IDENTIFICATION -5,000 687,800 -5,000 PROPERTY ADDRESS: No X Yes EXEMPTIONS OWNER'S NAME AND ADDRESS/PERSON NAMED ON ASSESSMENT ROLL: PARCEL NUMBER: This form is issued under the authority of Public Act 206 of 1893, Sec. 211.24c and Sec.211.34c, as amended. This is a model assessment notice to be used by the local assessor. L-4400 FROM HAMLIN TOWNSHIP DEREK C EATON, MAAO 3775 N JEBAVY DRIVE LUDINGTON, MI 49431 007-410-028-00 5485 N OTTER RIDGE DR PRIOR YEAR'S CLASSIFICATION CURRENT TENTATIVE AMOUNT YEAR: PRIOR AMOUNT YEAR: CHANGE FROM PRIOR YEAR TO CURRENT YEAR 2025 2026 692,800 687,800 -5,000 2. ASSESSED VALUE: 687,800 692,800 3. TENTATIVE EQUALIZATION FACTOR: 1.000 4. STATE EQUALIZED VALUE (SEV): 692,800 % Exempt As "Homeowners Principal Residence": 100.0000% % Exempt As "MBT Industrial Personal": 0% % Exempt As "MBT Commercial Personal": 0% Market Adjustment PART 410 027 00 NEW 1987 86PARTRIDGE POINTE NORTH SUBDIVISION LOT 28 401 53040 Residential X The change in taxable value will increase/decrease your tax bill for the 2026 year by approximately: -$126 0% Yes X No Residential 401 X The 2026 Inflation rate Multiplier is: 1.027 Questions regarding the Notice of Assessment, Taxable Valuation, and Property Classification may be directed to the Following: Name: DEREK C EATON Telephone Number: (888) 714-9288 3 Email Address: ASSESSOR@HAMLINTOWNSHIP.ORG March Board of Review Appeal Information. The Board of Review will meet at the following dates and times: THE HAMLIN TOWNSHIP BOARD OF REVIEW WILL MEET ON TUESDAY MARCH 10TH FROM 2-5PM AND 6-9PM, AND THURSDAY MARCH 12TH FROM 9 AM-12PM AND 1 - 4 PM FOR THE PURPOSE OF EQUALIZING THE 2026 ASSESSMENT ROLL. PLEASE CALL 231-845-7801 FOR AN APPOINTMENT - WALK INS ACCEPTED DURING TIMES NOTED. APPEALS MAY BE SUBMITTED IN WRITING TO: HAMLIN TOWNSHIP ASSESSOR, 3775 N. JEBAVY DRIVE, LUDINGTON, MI 49431 OR ASSESSOR@HAMLINTOWNSHIP.ORG YOUR PROPERTY MAY BE VISITED IN 2026 FOR ASSESSMENT ROLL MAINTENANCE.
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Guidance regarding Form 1019, Notice of Assessment, Taxable Valuation, and Property Classification Not less than 14 days before the first meeting of the Board of Review, the assessment notice shall be mailed to the property owner. Property taxes are calculated based on the Taxable Value (Line 1). State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value. The Taxable Value number entered in the “Change from Prior Year to Current Year” Column, does not indicate a change in your taxes. The change in your tax bill is estimated above Line 1. State Equalized Value is the Assessed Value multiplied by the Equalization Factor, if any. State Equalized Value must approximate 50% of market value. IF THERE WAS A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value will be the same as your 2026 State Equalized Value. IF THERE WAS NOT A TRANSFER OF OWNERSHIP on your property in 2025, your 2026 Taxable Value is calculated by multiplying your 2025 Taxable Value by 1.027 (Inflation Rate Multiplier for the current year). Physical changes in your property may also increase or decrease your Taxable Value. Your 2026 Taxable Value cannot be higher than your 2026 State Equalized Value. The Taxable Value, the Assessed Value, the State Equalized Value, the Property Classification, or the Transfer of Ownership may be appealed by filing a protest with the Local Board of Review. Protests are made to the Board of Review by completing a Board of Review Petition Form. A Petition Form may be obtained directly from the local unit or from the Michigan Department of Treasury's website at www.michigan.gov/taxes. Click on the “Property Taxes” box, select “Forms and Instructions,” then click on “Board of Review” to obtain a “Petition to the Board of Review,” Form 618 (L-4035). The denial of an exemption from the local school operating tax for “qualified agricultural properties” may be appealed to the local Board of Review. The denial of an exemption from the local school operating tax for a “homeowner's principal residence” may be appealed to the Michigan Tax Tribunal by filing a petition within 35 days of issuance of this notice. The petition must be a form approved by the Michigan Tax Tribunal, which are available at www.michigan.gov/taxtrib. Filing a protest with the Board of Review is necessary to protect your right to further appeal exemption disputes and valuation disputes involving property classified Agricultural Real or Personal, Residential, or Timber-Cutover to the Michigan Tax Tribunal and classification appeals to the State Tax Commission. Properties classified Commercial Real, Industrial Real or Developmental Real may be appealed to the regular March Board of Review
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SubsequentFiling.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 MICHIGAN TAX TRIBUNAL Docket Number: 26-000598 Is this case currently pending in the Small Claims Division? Yes Party Filing Document Respondent Files Document Type: Documentation Attachment File Name: 007-410-028-00 Change Notice Copy Fee Information Filing Fee: $ 0.00 Payment Information Payment: $ 0.00
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007-410-028-00 Record Card.pdfRead complete document text →
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Printed on 07/07/2026 Parcel Number: 007-410-028-00 Jurisdiction: HAMLIN TOWNSHIP County: Mason Grantor Grantee Sale Price Sale Date Inst. Type Terms of Sale Liber & Page Verified By Prcnt. Trans. COMPTON W D & REBECCA BRO CROFF PHILLIP TRUSTEE 1,050,000 08/29/2024 WD 03-ARM'S LENGTH 2024R04254 DEED 100 VETTERGREN KATHRYN COMPTON WD & REBECCA BROW 850,000 06/11/2004 WD 03-ARM'S LENGTH 561.1636 DEED 100.00 VETTERGREN ERIK H JR VETTERGREN KATHRYN 0 10/09/2001 QC 19-MULTI PARCEL ARM'S LE 529.823 DEED ERIK VETTERGREN JR. 42,000 02/01/1986 WD 03-ARM'S LENGTH DEED Property Address 5485 N OTTER RIDGE DR Owner's Name/Address CROFF PHILLIP TRUSTEE 5485 N OTTER RIDGE DR LUDINGTON, MI 49431 Tax Description PART 410 027 00 NEW 1987 86PARTRIDGE POINTE NORTH SUBDIVISION LOT 28 Comments/Influences 13:47:14 16 SEP 1997 - SAMS10:39:39 18 OCT 1996 - SAMS11:43:22 01 SEP 1995 - SAMS01:32:25 07 NOV 1994 - SAMS17:51:51 13 JAN 1994 - SAMS20:46:08 29 JUN 1992 - SAMS00:33:56 27 DEC 1990 - SAMS Class: RESIDENTIAL-IMPRO Zoning: R2 Building Permit(s) Date Number Status School: LUDINGTON AREA SCHOOL DIST P.R.E. 100% 10/19/2024 MAP #: 2026 Est TCV 1,375,698 TCV/TFA: 573.21 X Improved Vacant Public Improvements Dirt Road X Gravel Road Paved Road Storm Sewer Sidewalk Water Sewer X Electric Gas Curb Street Lights Standard Utilities Underground Utils. Topography of Site X Level Rolling Low High Landscaped Swamp Wooded Pond X Waterfront Ravine Wetland Flood Plain Who When What STA 08/11/2006 INSPECTED STA 09/22/2005 INSPECTED IMP 09/26/1989 INSPECTED Land Value Estimates for Land Table 4200.HLF - HAMLIN LAKE FRONT * Factors * Description Frontage Depth Front Depth Rate %Adj. Reason Value FRONTAGE 145.00 0.00 1.0000 1.0000 3450 100 500,250 145 Actual Front Feet, 0.00 Total Acres Total Est. Land Value = 500,250 Land Improvement Cost Estimates Description Rate Size % Good Cash Value Residential Local Cost Land Improvements Description Rate Size % Good Cash Value WELL 5,500.00 1 85 4,675 SEPTIC 5,500.00 1 85 4,675 Total Estimated Land Improvements True Cash Value = 9,350 Year Land Value Building Value Assessed Value Board of Review Tribunal/ Other Taxable Value 2026 250,100 437,700 687,800 687,800M 687,800S 2025 232,000 460,800 692,800 692,800U 2024 174,000 382,100 556,100 363,693C 2023 152,300 340,000 492,300 346,375C
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Residential Building 1 of 1 Parcel Number: 007-410-028-00 Printed on 07/07/2026 (11) Heating/Cooling X Gas Oil Elec. Wood Coal Steam Forced Air w/o Ducts Forced Air w/ Ducts X Forced Hot Water Electric Baseboard Elec. Ceil. Radiant Radiant (in-floor) Electric Wall Heat Space Heater Wall/Floor Furnace Forced Heat & Cool Heat Pump No Heating/Cooling Central Air Wood Furnace (12) Electric 200 Amps Service No./Qual. of Fixtures Ex. X Ord. Min No. of Elec. Outlets X Many Ave. Few (13) Plumbing Average Fixture(s) 3 3 Fixture Bath 1 2 Fixture Bath Softner, Auto Softner, Manual Solar Water Heat No Plumbing Extra Toilet Extra Sink Separate Shower Ceramic Tile Floor Ceramic Tile Wains Ceramic Tub Alcove Vent Fan (14) Water/Sewer Public Water Public Sewer Water Well 1000 Gal. Septic 2000 Gal. Septic Lump Sum Items: Building Type X Single Family Mobile Home Town Home Duplex A-Frame X Wood Frame Building Style: TBD Yr Built Remodeled 1987 0 Condition: Good Room List Basement 4 1st Floor 2 2nd Floor 4 Bedrooms (1) Exterior X Wood/Shingle Aluminum/Vinyl Brick X Insulation (2) Windows X Many X Large Ave. Ave. Few Small Wood Sash Metal Sash Vinyl Sash Double Hung Horiz. Slide Casement Double Glass Patio Doors Storms & Screens (3) Roof X Gable Gambrel Hip Mansard Flat Shed X Ashphalt Shingle Chimney: Brick (3) Roof (cont.) Eavestrough Insulation 0 Front Overhang 0 Other Overhang (4) Interior X Drywall Plaster Paneled Wood T&G Trim & Decoration Ex X Ord Min Size of Closets Lg X Ord Small Doors Solid X H.C. (5) Floors Kitchen: Other: Other: (6) Ceilings (7) Excavation Basement: 1260 S.F. Crawl: 296 S.F. Slab: 0 S.F. Height to Joists: 0.0 (8) Basement Conc. Block Poured Conc. Stone Treated Wood Concrete Floor (9) Basement Finish Recreation SF 630 Living SF 2 Walkout Doors (B) No Floor SF 0 Walkout Doors (A) (10) Floor Support Joists: : SLAB ON GRA Unsupported Len: Cnts.Sup: (15) Built-ins Appliance Allow. Cook Top 1 Dishwasher 1 Garbage Disposal Bath Heater Vent Fan Hot Tub Unvented Hood 1 Vented Hood Intercom Jacuzzi Tub Jacuzzi repl.Tub 1 Oven Microwave Standard Range Self Clean Range Sauna Trash Compactor Central Vacuum Security System (15) Fireplaces Interior 1 Story 2 Interior 2 Story 2nd/Same Stack Two Sided Exterior 1 Story Exterior 2 Story Prefab 1 Story Prefab 2 Story Heat Circulator Raised Hearth Wood Stove Direct-Vented Ga (16) Porches/Decks Area Type 247 WGEP (1 Story) 16 WPP 32 WCP (1 Story) 240 Treated Wood 144 Treated Wood 60 Treated Wood 456 Treated Wood (17) Garage Year Built: Car Capracity: Class: B Exterior: Siding Brick Ven.: 0 Stone Ven.: 0 Common Wall: 1 Wall Foundation: 18 Inch Finished ?: Auto. Doors: 0 Mech. Doors: 0 Area: 576 % Good: 0 Storage Area: 0 No Conc. Floor: 0 Bsmnt Garage: Carport Area: Roof: Cost Est. for Res. Bldg: 1 Single Family TBD Cls B 5 Blt 1987 (11) Heating System: Forced Hot Water Ground Area = 1556 SF Floor Area = 2400 SF. Phy/Ab.Phy/Func/Econ/Comb. % Good=69/100/100/100/69 Building Areas Stories Exterior Foundation Size Cost New Depr. Cost 1 Story Siding Basement 416 2 Story Siding Basement 844 1
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scanswer_valuation.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR PROPERTY TAX APPEAL ANSWER FORM VALUATION / UNCAPPING APPEAL MTT DOCKET NO. 26-000598 Respondent’s Contact Information: Filer Type: Local Unit of Government Local Unit of Government: Township Of Hamlin (MASON) First Name M.I. Last Name Mailing Address (No., Street, P.O. Box or Rural Route) City or Town State ZIP Code Telephone Number E-mail Address Respondent’s Attorney/Authorized Representative’s Contact Information, if any: First Name Derek M.I. C Last Name Eaton Firm Name (if any) Hamlin Township Address (No., Street, P.O. Box or Rural Route) 3775 N Jebavy Dr City or Town Ludington State Michigan ZIP Code 49431 Telephone Number 2318457801 E-mail Address assessor@hamlintownship.org Subject Property Information: Are the parcels listed by Petitioner contiguous or adjoining? If no, list all parcels that are adjoining in separate groupings. *If necessary, attach a separate sheet. N/A Does the subject property have a principal residence exemption of 50% or more? Yes
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Please Explain Your Answer to this Appeal: The Real Property was determined by the assessor to have an Assessed Value and Taxable Value of 687,800 for the 2026 Assessment Roll. This value was confirmed by the March Board of Review. The Assessed Value was determined using mass appraisal techniques approved by the Michigan State Tax Commission. Jurisdictional Issues: IF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES: Did Petitioner protest the assessment at a Board of Review? Yes If Yes, check which Board of Review Petitioner attended: March If No, was the Notice of Assessment properly sent to Petitioner prior to the March Board of Review? *Submit a copy of the Notice of Assessment with the Answer. If the July or December Board of Review revised the assessment(s) at issue, did it have authority? If yes, please cite the Board’s authority? Was the assessment(s) at issue established as the result of a clerical error or mutual mistake of fact? No If yes, please explain Is Petitioner appealing from a State Tax Commission Order? No If yes, when was it issued? IF PETITIONER IS APPEALING THE UNCAPPING OF TAXABLE VALUE: When was the Notice of Uncapping issued? Under what statutory section was the taxable value uncapped?
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR Valuation Information: Parcel Identification Number: 53007-410-028-00 Classification of Property: Real (check one) Residential (check one) Current Assessed Value as established by the Board of Review: 687800 Current Taxable Value as established by the Board of Review: 687800 What do you believe is the fair market value? 1375600 What do you believe is the taxable value? Electronic Signature *Typing your name below will serve as your signature Respondent’s Signature: /s/ Derek C Eaton Attorney or Authorized Agent’s Signature: /s/
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.18884bc2-f915-4d01-b529-628675351d0b.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Phillip M.I. Last Name/Company Name Croff Mailing Address (No., Street, P.O. Box or Rural Route) 5485 N Otter Ridge Dr City or Town Ludington State Michigan ZIP Code 49431 Telephone Number 312-576-1478 Fax Number E-mail Address phillipcroff45@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 5485 N Otter Ridge Dr
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Ludington Michigan 49431 Taxing Authority (City or Township) Township Of Hamlin (MASON) County Mason Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal The township has assessed the property at $687,800, which implies a True Cash Value of $1,375,600. The best and most reliable evidence of the True Cash Value is an arm’s length sale of this property for $1,050,000 on August 29, 2024. I will show the township’s implied value is unsupported by the market, unsupported by the appraisal evidence, and inconsistent with Michigan law. I respectfully request a review and reduction of the property’s taxable and/or assessed value on the grounds that it exceeds the property’s true cash value. My appeal is supported by the accompanying letter/appraisal. Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 007-410-028-00 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 687800 Current Taxable Value as established by the BOR: 687800 What do you believe is the fair market value (also known as True Cash Value)? 1095000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 547500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater
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SC_Notice_of_Docket_Number.2026-06-18_07-35-36.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Phillip Croff, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000598 Township Of Hamlin, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: June 18, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Phillip Croff, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000598 Township Of Hamlin, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: June 18, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Phillip Croff, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000598 Township Of Hamlin, Respondent. NOTICE OF DOCKET NUMBER TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket number has been assigned to that petition. The assignment of the docket number does not mean that the Tribunal has authority over the petition or that the petition complies with the Tribunal’s rules. The docket number needs to be included on all documents submitted in this case. Respondent shall file an answer to the petition within 28 days of the issuance of a copy of this Notice to Respondent. Tribunal answer forms are available on our website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer form. Failure to file the answer within the 28-day time frame may result in the placement of Respondent in default, as provided by TTR 281. Further, an electronic copy of the petition can be reviewed by utilizing the Docket Lookup Search on the Tribunal’s website. By: Tribunal Clerk Entered: June 18, 2026 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk
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UAD Version 9/2011 Produced by ClickFORMS Software 800-622-8727 INVOICE Date: File No. Prepared for: Property Appraised: Work Performed: $ $ $ $ $ $ Total Amount Due: $ Please make checks payable to: 04/13/2026 202604-14 Croff Estate NO AMC Phillip Croff 5485 N Otter Ridge Dr Ludington, MI 49431 Phillip Croff 5485 N Otter Ridge Dr Ludington, MI 49431 $0 Paid $0 0.00 Boardman Appraisal Associates 3890 Morningside Dr Traverse City, MI 49684 38-3254979
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APPRAISAL REPORT OF PREPARED FOR AS OF PREPARED BY 5485 N Otter Ridge Dr Ludington, MI 49431 NO AMC Phillip Croff 5485 N Otter Ridge Dr Ludington, MI 49431 04/09/2026 Boardman Appraisal Associates 3890 Morningside Dr Traverse City, MI 49684
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RE: File No. Case No. In accordance with your request, I have personally inspected and prepared an appraisal report of the real property located at: The purpose of this appraisal is to estimate the market value of the property described in the body of this appraisal report. Enclosed, please find the appraisal report which describes certain data gathered during our investigation of the property. The methods of approach and reasoning in the valuation of the various physical and economic factors of the subject property are contained in this report. An inspection of the property and a study of pertinent factors, including valuation trends and an analysis of neighborhood data, led the appraiser to the conclusion that the market value, as of is: $ The opinion of value expressed in this report is contingent upon the limiting conditions attached to this report. It has been a pleasure to assist you. If I may be of further service to you in the future, please let me know. Respectfully submitted, Signature: Boardman Appraisal Associates 3890 Morningside Dr Traverse City, MI 49684 04/13/2026 Phillip Croff 5485 N Otter Ridge Dr Ludington, MI 49431 Phillip Croff 5485 N Otter Ridge Dr Ludington, MI 49431 202604-14 Croff Estate 5485 N Otter Ridge Dr, Ludington, MI 49431 04/09/2026 1,095,000 Julie Howe
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UAD Version 9/2011 Produced by ClickFORMS Software 800-622-8727 File No. Owner Property Address City County State Zip Code Client Address Page of Boardman Appraisal Associates NO ADDITIONAL INTENDED USERS ARE AUTHORIZED 202604-14 Croff Estate CROFF PHILLIP TRUSTEE 5485 N Otter Ridge Dr Ludington Mason MI 49431 Phillip Croff 5485 N Otter Ridge Dr, Ludington, MI 49431 3 52
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UAD Version 9/2011 Produced by ClickFORMS Software 800-622-8727 File No. Uniform Residential Appraisal Report The purpose of this appraisal report is to provide the lender/client with an accurate, and adequately supported, opinion of the market value of the subject property. Property Address City State Zip Code Borrower Owner of Public Record County Legal Description Assessor's Parcel # Tax Year R.E. Taxes $ Neighborhood Name Map Reference Census Tract Occupant Owner Tenant Vacant Special Assessments $ PUD HOA $ per year per month Property Rights Appraised Fee Simple Leasehold Other (describe) Assignment Type Purchase Transaction Refinance Transaction Other (describe) Lender/Client Address Is the subject property currently offered for sale or has it been offered for sale in the twelve months prior to the effective date of this appraisal? Yes No Report data source(s) used, offerings price(s), and date(s). SUBJECT I did did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not performed. Contract Price $ Date of Contract Is the property seller the owner of public record? Yes No Data Source(s) Is there any financial assistance (loan charges, sale concessions, gift or down payment assistance, etc.) to be paid by any party on behalf of the borrower? Yes No If Yes, report the total dollar amount and describe the items to be paid. CONTRACT Note: Race and the racial composition of the neighborhood are not appraisal factors. Neighborhood Characteristics One-Unit Housing Trends One-Unit Housing Present Land Use % Location Urban Suburban Rural Property Values Increasing Stable Declining PRICE AGE One-Unit % Built-Up Over 75% 25-75% Under 25% Demand/Supply Shortage In Balance Over Supply $ (000) (yrs) 2-4 Unit % Growth Rapid Stable Slow Marketing Time Under 3 mths 3-6 mths Over 6 mths Low Multi-Family % Neighborhood Boundaries High Commercial % Pred. Other % Neighborhood Description Market Conditions (including support for the above conclusions) NEIGHBORHOOD Dimensions Area Shape View Specific Zoning Classification Zoning Description Zoning Compliance Legal Legal Nonconforming (Grandfathered Use) No Zoning Illegal (describe) Is the highest and best use of subject property as improved (or as proposed per plans and specifications) the present use? Yes No If No, describe. Utilities Public Other (describe) Public Other (describe) Off-site Improvements--Type Public Private Electricity Water Street Gas Sanitary Sewer Alley FEMA Special Flood Hazard Area Yes No FEMA Flood Zone FEMA Map # FEMA Map Date Are the utilities and/or off-site improvements typical for the market area? Yes No If No, describe. Are there any adverse site conditions or external factors (easements, encroachments, environmental conditions, land uses, etc.)? Yes No If Yes, describe. SITE General Description Foundation Exterior Description materials/condition Interior materials/condition Units One One with Accessory Unit Concrete Slab
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Phillip Croff 5485 N Otter Ridge Dr, Ludington, MI 49431 (312) 576-1478 PhillipCroff45@gmail.com Date: 4/14/26 Michigan Tax Tribunal P.O. Box 30232 Lansing, MI 48909 RE: Appeal of Property Assessment – Request for Correction of True Cash Value Parcel Address: 5485 N Otter Ridge Dr, Ludington, MI 49431 Parcel ID: 007-410-028-00 Tax Year: 2026 Dear Members of the Michigan Tax Tribunal: I am writing to formally appeal the assessed value of my property located at 5485 N Otter Ridge Dr, Ludington, Michigan, for the 2026 tax year. The township has assessed the property at $687,800, which implies a True Cash Value of $1,375,600. The best and most reliable evidence of the True Cash Value is an arm’s length sale of this property for $1,050,000 on August 29, 2024. I will show the township’s implied value is unsupported by the market, unsupported by the appraisal evidence, and inconsistent with Michigan law. I respectfully request a review and reduction of the property’s taxable and/or assessed value on the grounds that it exceeds the property’s true cash value. Basis for Appeal The current assessment does not accurately reflect the fair market value of my property. My appeal is based on the following: 1. Corroborated Cash Value: Under MCL 211.27(6), a recent arm’s length sale is the best evidence of True Cash Value unless proven otherwise. The property was purchased in August 2024 for $1,050,000 in an arm’s-length transaction between unrelated parties after being fully exposed to the open market. A recent arm’s-length sale is widely recognized as one of the strongest indicators of True Cash Value and should be a consideration when determining the True Cash Value. However, the current assessment reflects an implied market value of $1,375,600, which substantially exceeds the cash purchase price (131%). 2. Appraised Value: The property was appraised by a licensed, third-party appraiser in April-’26 for $1,095,000 (attached). This appraisal was completed by State of Michigan ‘Certified
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Residential Real Estate Appraiser’ and should be taken into consideration when determining fair market value; importantly, nothing in the appraisal supports a value close to $1.375M. 3. Comparable Sales: The township is asserting the property increased in value by 31% in only 16 months. There is no market evidence supporting a 31% appreciation in Hamlin Lake waterfront properties during this period. Comparable homes with similar size, condition, and location have sold for significantly less (in fact, the past 4 years have produced 2 examples of properties selling for $1.3MM+; strongly suggesting the area simply doesn’t support home values at the proposed assessed value). Supporting documentation is attached. 4. Property Condition: The property needs repairs to the damaged waterfront area. This factor negatively impacts its market value and is not adequately reflected in the current assessment. Supporting documentation can be found in the attached Appraisal (see pictures for evidence of significant damage from ice flow). 5. Assessment Inequity: Michigan law requires uniformity in property assessments. Similar properties in the area appear to be assessed at values comparable to their sale price (i.e. 95% per data provided by Township Assessor; see attached), indicating a lack of uniformity in assessments. Assessments should be equitable when compared to similar properties within the same neighborhood and market area. Supporting documentation is attached. Requested Adjustment I have provided three independent, mutually reinforcing indicators: 1. Arm’s length sale: $1,050,000 2. Adjusted comparable range: $998,680 – $1,217,140 3. Market conditions: No evidence of 31% appreciation Based on the evidence provided, I believe the true cash value of the property is approximately $1,095,000, which would result in a corresponding reduction in assessed and taxable value. Supporting Documentation Enclosed/attached are the following materials to support my appeal: • Assessed Value data for Area Properties • Appraisal Report (with accompanying photographs of the property) o Comparable property sales data (within the Appraisal Report)
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I respectfully request that the Tribunal consider this evidence and adjust the property’s valuation accordingly. I am available to provide additional information or participate in a hearing if necessary. Thank you for your time and consideration. Sincerely, Phillip Croff
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Parcel ID Address Sale Date Sale Price Assessed at Time of Sale 2026 Assessed Assessed Value/Sale Price Assessed Market Value Assessed Market Value/Sale Price Subject Property 007-410-028-00 5485 N OTTER RIDGE DR 08/29/2024 1,050,000 $ 556,100 $ 687,800 $ 66% 1,375,600 $ 131% Comparable Properties 007-001-001-80 4977 W NURNBERG RD 07/17/2023 1,415,000 $ 617,900 $ 896,700 $ 63% 1,793,400 $ 127% 007-002-093-00 5788 W BARNHART RD 06/30/2023 865,000 $ 304,100 $ 457,600 $ 53% 915,200 $ 106% 007-010-004-00 5943 N REDNALIS LANE 06/27/2025 1,550,000 $ 485,000 $ 489,900 $ 32% 979,800 $ 63% 007-259-008-00 4643 N LAKESHORE DR 11/08/2024 985,000 $ 316,300 $ 381,200 $ 39% 762,400 $ 77% 007-290-012-00 6311 N CHERRY LANE 11/14/2022 950,000 $ 367,300 $ 512,800 $ 54% 1,025,600 $ 108% 007-290-028-00 6818 W VESPER DR 06/30/2025 929,000 $ 419,200 $ 429,600 $ 46% 859,200 $ 92% 007-295-012-00 6935 W
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03/24/2026 12:00 PM
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UAD Version 9/2011 Produced by ClickFORMS Software 800-622-8727 INVOICE Date: File No. Prepared for: Property Appraised: Work Performed: $ $ $ $ $ $ Total Amount Due: $ Please make checks payable to: 04/13/2026 202604-14 Croff Estate NO AMC Phillip Croff 5485 N Otter Ridge Dr Ludington, MI 49431 Phillip Croff 5485 N Otter Ridge Dr Ludington, MI 49431 $0 Paid $0 0.00 Boardman Appraisal Associates 3890 Morningside Dr Traverse City, MI 49684 38-3254979
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APPRAISAL REPORT OF PREPARED FOR AS OF PREPARED BY 5485 N Otter Ridge Dr Ludington, MI 49431 NO AMC Phillip Croff 5485 N Otter Ridge Dr Ludington, MI 49431 04/09/2026 Boardman Appraisal Associates 3890 Morningside Dr Traverse City, MI 49684
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RE: File No. Case No. In accordance with your request, I have personally inspected and prepared an appraisal report of the real property located at: The purpose of this appraisal is to estimate the market value of the property described in the body of this appraisal report. Enclosed, please find the appraisal report which describes certain data gathered during our investigation of the property. The methods of approach and reasoning in the valuation of the various physical and economic factors of the subject property are contained in this report. An inspection of the property and a study of pertinent factors, including valuation trends and an analysis of neighborhood data, led the appraiser to the conclusion that the market value, as of is: $ The opinion of value expressed in this report is contingent upon the limiting conditions attached to this report. It has been a pleasure to assist you. If I may be of further service to you in the future, please let me know. Respectfully submitted, Signature: Boardman Appraisal Associates 3890 Morningside Dr Traverse City, MI 49684 04/13/2026 Phillip Croff 5485 N Otter Ridge Dr Ludington, MI 49431 Phillip Croff 5485 N Otter Ridge Dr Ludington, MI 49431 202604-14 Croff Estate 5485 N Otter Ridge Dr, Ludington, MI 49431 04/09/2026 1,095,000 Julie Howe
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UAD Version 9/2011 Produced by ClickFORMS Software 800-622-8727 File No. Owner Property Address City County State Zip Code Client Address Page of Boardman Appraisal Associates NO ADDITIONAL INTENDED USERS ARE AUTHORIZED 202604-14 Croff Estate CROFF PHILLIP TRUSTEE 5485 N Otter Ridge Dr Ludington Mason MI 49431 Phillip Croff 5485 N Otter Ridge Dr, Ludington, MI 49431 3 52
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UAD Version 9/2011 Produced by ClickFORMS Software 800-622-8727 File No. Uniform Residential Appraisal Report The purpose of this appraisal report is to provide the lender/client with an accurate, and adequately supported, opinion of the market value of the subject property. Property Address City State Zip Code Borrower Owner of Public Record County Legal Description Assessor's Parcel # Tax Year R.E. Taxes $ Neighborhood Name Map Reference Census Tract Occupant Owner Tenant Vacant Special Assessments $ PUD HOA $ per year per month Property Rights Appraised Fee Simple Leasehold Other (describe) Assignment Type Purchase Transaction Refinance Transaction Other (describe) Lender/Client Address Is the subject property currently offered for sale or has it been offered for sale in the twelve months prior to the effective date of this appraisal? Yes No Report data source(s) used, offerings price(s), and date(s). SUBJECT I did did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysis was not performed. Contract Price $ Date of Contract Is the property seller the owner of public record? Yes No Data Source(s) Is there any financial assistance (loan charges, sale concessions, gift or down payment assistance, etc.) to be paid by any party on behalf of the borrower? Yes No If Yes, report the total dollar amount and describe the items to be paid. CONTRACT Note: Race and the racial composition of the neighborhood are not appraisal factors. Neighborhood Characteristics One-Unit Housing Trends One-Unit Housing Present Land Use % Location Urban Suburban Rural Property Values Increasing Stable Declining PRICE AGE One-Unit % Built-Up Over 75% 25-75% Under 25% Demand/Supply Shortage In Balance Over Supply $ (000) (yrs) 2-4 Unit % Growth Rapid Stable Slow Marketing Time Under 3 mths 3-6 mths Over 6 mths Low Multi-Family % Neighborhood Boundaries High Commercial % Pred. Other % Neighborhood Description Market Conditions (including support for the above conclusions) NEIGHBORHOOD Dimensions Area Shape View Specific Zoning Classification Zoning Description Zoning Compliance Legal Legal Nonconforming (Grandfathered Use) No Zoning Illegal (describe) Is the highest and best use of subject property as improved (or as proposed per plans and specifications) the present use? Yes No If No, describe. Utilities Public Other (describe) Public Other (describe) Off-site Improvements--Type Public Private Electricity Water Street Gas Sanitary Sewer Alley FEMA Special Flood Hazard Area Yes No FEMA Flood Zone FEMA Map # FEMA Map Date Are the utilities and/or off-site improvements typical for the market area? Yes No If No, describe. Are there any adverse site conditions or external factors (easements, encroachments, environmental conditions, land uses, etc.)? Yes No If Yes, describe. SITE General Description Foundation Exterior Description materials/condition Interior materials/condition Units One One with Accessory Unit Concrete Slab
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01._Property_Tax_Appeal_Petition_Form_Valuation_Poverty_Classification.18884bc2-f915-4d01-b529-628675351d0b.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR PROPERTY TAX APPEAL PETITION FORM VALUATION / EXEMPTION / CLASSIFICATION APPEAL MOAHR DOCKET NO. Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax disputes. Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default. Section 1: Petitioner’s Contact Information Filer Type: Individual First Name Phillip M.I. Last Name/Company Name Croff Mailing Address (No., Street, P.O. Box or Rural Route) 5485 N Otter Ridge Dr City or Town Ludington State Michigan ZIP Code 49431 Telephone Number 312-576-1478 Fax Number E-mail Address phillipcroff45@gmail.com Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information First Name M.I. Last Name Firm Name (if any) Address (No., Street, P.O. Box or Rural Route) City or Town State Michigan ZIP Code Telephone Number Fax Number E-mail Address Section 3: Subject Property Information How many parcels are you appealing? 1 If you are appealing more than one parcel, are they contiguous or adjoining? *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel. Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address] 5485 N Otter Ridge Dr
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Ludington Michigan 49431 Taxing Authority (City or Township) Township Of Hamlin (MASON) County Mason Section 4: Issues Being Appealed (check all that apply) True Cash and Taxable Value Section 5: Explain the Reason for this Appeal The township has assessed the property at $687,800, which implies a True Cash Value of $1,375,600. The best and most reliable evidence of the True Cash Value is an arm’s length sale of this property for $1,050,000 on August 29, 2024. I will show the township’s implied value is unsupported by the market, unsupported by the appraisal evidence, and inconsistent with Michigan law. I respectfully request a review and reduction of the property’s taxable and/or assessed value on the grounds that it exceeds the property’s true cash value. My appeal is supported by the accompanying letter/appraisal. Section 6: Jurisdictional Issues Year(s) you are appealing: 2026 Did you protest the assessment at a Board of Review (BOR)? Yes If Yes, check which BOR you attended AND upload the BOR decision: March If No, check the applicable reason(s): Did you request a Poverty Exemption at the BOR? If Yes, check which BOR considered your application AND upload the BOR decision: March July December If No, explain why: Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels. Parcel Identification Number: 007-410-028-00 Classification of Property: Real Residential
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING ORLENE HAWKS DIRECTOR Current Assessed Value (also known as State Equalized Value) as established by the BOR: 687800 Current Taxable Value as established by the BOR: 687800 What do you believe is the fair market value (also known as True Cash Value)? 1095000 Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value). 547500 If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value. Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal* Parcel Identification Number: Current Classification of Property as established by Board of Review: What do you believe is the property’s classification? If improved property, how is the property currently being used? If improved property, for what use was the property designed? Fee Information Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition? Yes Are you appealing ONLY the denial of a Poverty Exemption? No If you answered yes to either or both of these questions, you are not required to pay any filing fees. The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being appealed, not to exceed a total filing fee of $1,000. If your property is residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $125.00 $100,000.01 to $500,000.00 $200.00 $Over $500,000.00 $300.00 If your property is NOT residential property (see MCL 205.762) and the State Equalized Value or Taxable Value in contention is: Filing Fee is: $100,000.00 and under $250.00 * Plus $25.00 for each additional parcel, as indicated above. If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater
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STAT
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